In surgery, failure of ablation is fatal to patients, and the operation is difficult for residents to learn. Our study aims to provide a VR-based training environment for ablation. This paper presents a FEM-based soft tissue destruction model that behaves according to variable tearing manipulation. The proposed model adopts a new elastic parameter, rupture stress, for the threshold of deformation. Furthermore, the model determines elements to destroy based on the maximum shearing stress hypothesis. A simulated tension test showed that the direction of tear manipulation resulted in tearing points progressing to different degrees. Additionally, a decrease in reaction stress at the manipulation point matched the progress of destruction. This means that the simulator calculates the relation of soft tissue destruction according to the accumulated shearing stress. Therefore, the study indicates that success or failure of manipulation can be determined when using a physics-based simulation.